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Evaluation of the effectiveness of internal audit in Greek hotel business
Karagiorgos, Theofanis; Drogalas, George; Giovanis, Nikolaos - In: International Journal of Economic Sciences and Applied … 4 (2011) 1, pp. 19-34
internal control system and performance of internal auditing in Greek hotel business. According to up-to-date theoretical and …
Persistent link: https://www.econbiz.de/10010289388
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Methodological Aspects of Development and Implementation of Management Policy at Industrial Enterprises
Skorobogatova, Natalia - In: CES Working Papers 9 (2017) 1, pp. 58-77
The article examines the essence, main principles and objectives of the management policy at the enterprise. Author investigates in the position of management accounting in the enterprise management and structures the levels of management of the economic entity. A conceptual framework of...
Persistent link: https://www.econbiz.de/10012017326
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The Impact of Business Intelligence Tools on Performance: A User Satisfaction Paradox?
Wieder, Bernhard; Ossimitz, Maria-Luise; Chamoni, Peter - In: International Journal of Economic Sciences and Applied … 5 (2012) 3, pp. 7-32
While Business Intelligence (BI) initiatives have been a top-priority of CIOs around the world for several years, accounting for billions of USD of IT investments per annum (IDC), academic research on the actual benefits derived from BI tools and the drivers of these benefits remain sparse. This...
Persistent link: https://www.econbiz.de/10011310233
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Drivers of change in management accounting practices in an ERP environment
Gullkvist, Benita M. - In: International Journal of Economic Sciences and Applied … 6 (2013) 2, pp. 149-174
effect of changes in data quality, information quality and management accountants' tasks on accounting efficiency and …
Persistent link: https://www.econbiz.de/10011310248
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The major issues facing staff in Islamic banking industry and its impact on productivity
Mardani, Abbas - In: Contemporary Economics 14 (2020) 3, pp. 392-405
. However, significant attention is required to control the adverse influence from the miscellaneous factors, and personal …
Persistent link: https://www.econbiz.de/10014544417
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The Balanced Scorecard - Dinosaur or Giant?
Schulke, Arne - 2020
No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...
Persistent link: https://www.econbiz.de/10012216803
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Predictors of firm growth in India: An exploratory analysis using accounting information
Mishra, Sibanjan; Deb, Soumya Guha - In: Cogent Economics & Finance 6 (2018) 1, pp. 1-26
" identified thereon, in a logistic regression approach to develop such a framework. The study finds efficiency in management of … Indian context. The relative importance of capital deployment efficiency is more for small firms than for large firms whereas … asset management efficiency is the most critical factor in larger firms. Long-term solvency supersedes all other factors …
Persistent link: https://www.econbiz.de/10012657478
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La certificación ISO 9000 en el sector industrial del mueble: Evidencias sobre la cultura de calidad total y las ventajas que la caracterizan
Marín Vinuesa, L. M.; Gimeno Zuera, J. - In: Investigaciones Europeas de Dirección y Economía de … 16 (2010) 1, pp. 77-101
This study analyzes if the implementation of TQM practices and the business performance are factors which describe ISO 9000 certified companies into the Spanish furniture industry. It also analyzes the positive relationship between TQM practices and business performance. The results of the...
Persistent link: https://www.econbiz.de/10010280527
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Who do you trust while bubbles grow and blow? A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms
Reitzig, Markus; Ramb, Fred - 2004
We present a theoretical and empirical analysis of the fitness of national German (German Commercial Code - Handelsgesetzbuch (HGB)) and international (IAS and US-GAAP) accounting information, as well as European patent data to explain the market values of German manufacturing firms. For the...
Persistent link: https://www.econbiz.de/10010295644
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Comparing the value revelance of R&D reporting in Germany: standard and selection effects
Ramb, Fred; Reitzig, Markus - 2005
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10010295781